Reference to Valuation Officers: threshold percentage and minimum amount determine when valuation referral is required under valuation rules. Rule 111AA prescribes the operative thresholds for referral to Valuation Officers under the Income-tax Rules, 1962: the triggering percentage of asset value and the triggering minimum amount are fixed at fifteen percent and Rs. 25,000 respectively, establishing the quantitative criteria for when an asset's valuation must be referred for expert determination under the provision referenced in clause (b)(i) of section 55A.